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The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes
Devereux, Michael; Freeman, Harold - In: International Tax and Public Finance 2 (1995) 1, pp. 85-106
Persistent link: https://www.econbiz.de/10005711332
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Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
Devereux, Michael - In: International Tax and Public Finance 11 (2004) 1, pp. 71-89
This paper reviews the European Commission's latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual basis...
Persistent link: https://www.econbiz.de/10008692896
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An applied analysis of ACE and CBIT reforms in the EU
Mooij, Ruud; Devereux, Michael - In: International Tax and Public Finance 18 (2011) 1, pp. 93-120
Persistent link: https://www.econbiz.de/10008926041